Brody Corp uses a process costing system. Beginning inventory for January consisted of 1,300 units that were 40% completed. 13,000 units were started into the process during January. On January 31, the inventory consisted of 650 units that were 70% completed. How many units were completed during the period?

a. 12,350

b. 13,650

c. 14,300

d. 14,950